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2012 Utah Code
Title 59 - Revenue and Taxation
Article 1 - General Taxation Policies
Section 1002 - Audit interviews.
Universal Citation:
UT Code ยง 59-1-1002 (2012)
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59-1-1002. Audit interviews.
(1) During any audit interview, the commission shall:
(a) require reasonable scheduling of its audit interviews;
(b) permit recording of audit interviews;
(c) explain its audit and collection process before the first interview; and
(d) allow a taxpayer to be represented at an interview by an attorney or other representative with power of attorney.
(2) The commission may not require a taxpayer to bring his attorney or other representative to interviews.
Enacted by Chapter 35, 1991 General Session
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